Combine glutinous rice flour, wheat starch, and 40g sugar in a medium bowl.

Whisk in coconut milk and vegetable oil until a smooth, thin batter forms.

Pour the mixture through a fine-mesh sieve into a greased heatproof shallow dish.

Steam the batter over high heat for 15 to 20 minutes until the dough becomes translucent and firm.

While steaming, mix crushed peanuts, 3 tbsp sugar, and sesame seeds in a small bowl to create the filling.

Remove the dough from the steamer and let it cool until it is safe to handle but still warm.

Knead the warm dough with a spatula or gloved hands until it becomes smooth and elastic.

Divide the dough into 12 equal portions.

Flatten one portion into a disc, place 2 teaspoons of the peanut filling in the center, and pinch the edges to seal.

Roll the filled ball between your palms to shape it, then immediately roll it in desiccated coconut until evenly coated.

Repeat for the remaining portions and serve at room temperature.